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The Value Added Tax (Amendment) (No. 2) Regulations 2002
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- UK Statutory Instruments
- 2002 No. 1142
- PART II
- Regulation 9
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9. In Part IX of the Value Added Tax Regulations 1995 (supplies by retailers)—
(a)immediately before the definition of “notice” insert—
““flat-rate trader” has the meaning given in regulation 55A;”;
(b)immediately after regulation 69, insert-
“69A. No retailer may use a scheme at any time for which he is a flat-rate trader.”; and
(c)in regulation 71, make the existing provision paragraph (1) and after it insert—
“(2) Paragraph (1) shall not apply where a retailer ceases to operate a scheme solely because he becomes a flat-rate trader.”.
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